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All Journal Optimum : Jurnal Ekonomi dan Pembangunan
Mochammad Solichin
Universitas Teknologi Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP HUBUNGAN ANTARA BELANJA MODAL DENGAN BELANJA PEMELIHARAAN DALAM ANGGARAN DAERAH Solichin, Mochammad
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.219 KB) | DOI: 10.12928/optimum.v5i2.7888

Abstract

Objective of this study is to empirically test whether local original incomeand transfer revenue give infl uence to the relation between capital expenditure andmaintenance expenditure in regional government budget. First test showed that reallocal original income give positive effect toward this relation in present year andmaintenance expenditure in next year. This result shows that real local original incomeis considered variable by local government in arranging budget of maintenance inrelation with capital expenditure policy. Second test showedthat transfer revenue haveno positive effect to the relationship between present year capital expenditure andmaintenance expenditure in next year. This result explaining that transfer revenue isnot considered variable during determination of next year maintenance expenditureby local government in relation with present year capital expenditure. This study giveempiric evidence of fl ypaper effect in relation between revenue and regional budget,which suggests that people tend to be effectively spend their revenue that comes fromtheir own effort, than income from other party.
PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP HUBUNGAN ANTARA BELANJA MODAL DENGAN BELANJA PEMELIHARAAN DALAM ANGGARAN DAERAH Mochammad Solichin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.219 KB) | DOI: 10.12928/optimum.v5i2.7888

Abstract

Objective of this study is to empirically test whether local original incomeand transfer revenue give infl uence to the relation between capital expenditure andmaintenance expenditure in regional government budget. First test showed that reallocal original income give positive effect toward this relation in present year andmaintenance expenditure in next year. This result shows that real local original incomeis considered variable by local government in arranging budget of maintenance inrelation with capital expenditure policy. Second test showedthat transfer revenue haveno positive effect to the relationship between present year capital expenditure andmaintenance expenditure in next year. This result explaining that transfer revenue isnot considered variable during determination of next year maintenance expenditureby local government in relation with present year capital expenditure. This study giveempiric evidence of fl ypaper effect in relation between revenue and regional budget,which suggests that people tend to be effectively spend their revenue that comes fromtheir own effort, than income from other party.
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